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Modeling the link between environmental,social,and governance disclosures and scores:the case of publicly traded companies in the Borsa Istanbul Sustainability Index: 《Financial Innovation》2024年第1期2481-2500,共20页Mustafa Tevfik Kartal Serpil Kilic Depren Ugur Korkut Pata Dilvin Taskin Tuba Savli; This study constructs a proposed model to investigate the link between environmental,social,and governance(ESG)disclosures and ESG scores for publicly traded companies in the Borsa Istanbul Sustainability(XUSRD)index....; 关键词：ESG disclosures ESG scores New ESG reporting scheme Artificial neural network Borsa Istanbul Sustainability Index TURKIYE

Corrigendum to“Real effects of greenhouse gas disclosures”[China Journal of Accounting Research,17(2),(2024)100360]: 《China Journal of Accounting Research》2024年第3期226-226,共1页Tong Lu Lijun Ruan Yanyan Wang Lisheng Yu; support from the National Natural Science Foundation of China(NSFC-72232008 and NSFC-71972161);Lisheng Yu acknowledges the financial support from the National Natural Science Foundation of China(NSFC-72372139 and NSFC-71972162).; The authors regret not including the acknowledgment in their article.The authors would like to apologise for any inconvenience caused.; 关键词：GREENHOUSE ledgment COR

Real effects of greenhouse gas disclosures: 《China Journal of Accounting Research》2024年第2期31-53,共23页Tong Lu Lijun Ruan Yanyan Wang Lisheng Yu; This study investigates the valuation and real effects of the mandatory disclosure of greenhouse gas(GHG)emission costs from the perspective of“double materiality.”We consider a firm with a Cobb-Douglas production f...; 关键词：Greenhouse gas emissions EXTERNALITY Double materiality DISCLOSURE Real effects

How do board features and auditor characteristics shape key audit matters disclosures?Evidence from emerging economies: 《China Journal of Accounting Research》2023年第4期51-69,共19页Md Mustafizur Rahaman Md.Rezaul Karim; This study examines how corporate board features and auditor characteristics in Bangladesh influence the disclosure of key audit matters(KAM)in annual reports from 2018 to 2021.Using ordinary least squares(OLS)regress...; 关键词：Key audit matters Board characteristics Auditor characteristics Corporate governance Bangladesh

Fuzz-classification(p,l)-Angel:An enhanced hybrid artificial intelligence based fuzzy logic for multiple sensitive attributes against privacy breaches: 《Digital Communications and Networks》2023年第5期1131-1140,共10页Tehsin Kanwal Hasina Attaullah Adeel Anjum Abid Khan Gwanggil Jeon; The inability of traditional privacy-preserving models to protect multiple datasets based on sensitive attributes has prompted researchers to propose models such as SLOMS,SLAMSA,(p,k)-Angelization,and(p,l)-Angelizatio...; 关键词：Generalization FUZZY-LOGIC MSA Privacy disclosures Membership function (p l)-Angelization QT HLPN

Influence of Board Mechanisms on Corporate Social Responsibility Disclosures in Nigeria: A Study of Oil and Gas Sector of the Economy: 《Macro Management & Public Policies》2022年第4期7-15,共9页Godstime Osarobo Ikhu-omoregbe Sunday Nosa Ugbogbo; The study examined the influence of board mechanisms on corporate social responsibility disclosure among oil and gas quoted companies in Nigeria for ten(10)years period(2012-2021).Board mechanisms variables of board i...; 关键词：Board independence Board gender diversity Board size Corporate social responsibility disclosures Oil and gas companies

The influence of the corporate social responsibility disclosures on consumer brand attitudes under the impact of CO VID-19: 《Frontiers of Business Research in China》2020年第4期426-447,共22页Fengjun Liu Lu Meng Yijun Zhao Shen Duan; supported by the Fundamental Research Funds for the Central Universities,and the Research Funds of Renmin University of China(20XNL01B).; This study focuses on the use of we-media by small-and medium-sized enterprises(SMEs)to disclose internal corporate social responsibility(ICSR)under the impact of the 2019 novel coronavirus disease(COVID-19).Study 1 i...; 关键词：2019 novel coronavirus disease(COVID-19) Small-and medium-sized enterprises(SMEs) Internal corporate social responsibility(ICSR) Enterprise social responsibility disclosures Consumer brand attitudes

Voluntary disclosures and peer-to-peer lending decisions:Evidence from the repeated game被引量：1: 《Frontiers of Business Research in China》2020年第1期52-77,共26页Yan Li Cungang Li Yijun Gao; This study is supported by National Natural Science Foundation of China(No.71272150);National Social Science Foundation of China(No.15AZD012);Social Science Research Fund of Inner Mongolia Autonom ous Region in China(2017NDC145).; This study investigates the effect of voluntary disclosures on lending decisions in the repeated game.Using a unique dataset from a peer-to-peer lending platform,"ppdai" (poipaidai),we document that voluntary disclosu...; 关键词：Online peer-to-peer(P2P)lending VOLUNTARY DISCLOSURES Repeated game LENDING decisions FUNDING SUCCESS Information asymmetry

The Efficiency of Markets in Response to Earnings Forecasts: The Case of China: 《经济管理学刊（中英文版）》2019年第1期43-57,共15页Samid Guluzada; This paper investigates the semi-strong form of efficiency of Chinese stock markets in response to earnings forecast announcement by employing the methodology of event study. The sample period is from January 2009 to ...; 关键词：Chinese STOCK MARKETS EMH Information DISCLOSURES EARNINGS Forecasts

Facebook posting activity and the selective amplification of earnings disclosures被引量：1: 《China Journal of Accounting Research》2019年第2期135-155,共21页Rajib Hasan William M.Cready; This study examines the determinants of Facebook activity levels with a particular focus on Facebook activity around earnings announcements. Facebook activity is generally higher for firms with higher levels of analys...; 关键词：Social media DISCLOSURES EARNINGS ANNOUNCEMENTS

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